2011年
会计从业资格
考试常见英语单词辅导(二),Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets。
5~v({R. "5=Gu1 企业会计准则目录
d4~!d>{n|c Index for Accounting Standards for Business Enterprises
"~XAD(T6 Announced February 2006
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J/L Effective 2007 for Listed Companies
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U$sf* 1. 企业会计准则---------基本准则
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,3@ (Accounting Standard for Business Enterprises - Basic Standard)
QN":Qk(,q 2. 企业会计准则第1 号---------存货
o^mW`g8[ (Accounting Standard for Business Enterprises No. 1 - Inventories)
04o(05K 3. 企业会计准则第2 号---------长期
股权投资
qeypa! (Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)
29:] cL(5 4. 企业会计准则第3 号---------投资性房地产
Pa+%H]vB (Accounting Standard for Business Enterprises No. 3 - Investment properties)
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G 5. 企业会计准则第4 号---------固定资产
XsEDI?p2 (Accounting Standard for Business Enterprises No. 4 - Fixed assets)
U`z=!KI+g 6. 企业会计准则第5 号---------生物资产
m;'ebkq (Accounting Standard for Business Enterprises No. 5 - Biological assets)
U<K)'l6#2n 7. 企业会计准则第6 号---------无形资产
}gete'I (Accounting Standard for Business Enterprises No. 6 - Intangible assets)
}Ge$?ZFH 8. 企业会计准则第7 号---------非货币性资产
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]@0C1r ]v=A}}kS )vn{?Ulj (Accounting Standard for Business Enterprises No. 7 - Exchange of non-monetary assets)
f["c,,[ 9. 企业会计准则第8 号---------资产减值
<v%Q|r (Accounting Standard for Business Enterprises No. 8 - Impairment of assets)
PKJ w%.- 10. 企业会计准则第9 号---------职工薪酬
Cs))9'cD] (Accounting Standard for Business Enterprises No. 9 – Employee compensation )
~m3Q^ue 11. 企业会计准则第10 号--------企业年金基金
MR}=tO (Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)
I;FHjnn( 12. 企业会计准则第11 号--------股份支付
$i1$nc8 (Accounting Standard for Business Enterprises No. 11 - Share-based payment)
<- L}N ' 13. 企业会计准则第12 号--------债务重组
Y'*oW+K (Accounting Standard for Business Enterprises No. 12 - Debt restructurings)
fS?}(7 14. 企业会计准则第13 号--------或有事项
{OIB/ (Accounting Standard for Business Enterprises No. 13 - Contingencies)
*PM#ngLX}r 15. 企业会计准则第14 号--------收入
T\q: (Accounting Standard for Business Enterprises No. 14 - Revenue)
Ir#]p9:x 16. 企业会计准则第15 号--------建造合同
tnE), (Accounting Standard for Business Enterprises No. 15 - Construction contracts)
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l_(4kQE_ 17. 企业会计准则第16 号--------政府补助
gamE^Ee (Accounting Standard for Business Enterprises No. 16 - Government grants)
? fW['% 18. 企业会计准则第17 号--------借款费用
jl9hFubwW (Accounting Standard for Business Enterprises No. 17 - Borrowing costs)
||D PIn] 19. 企业会计准则第18 号--------所得税
z9Z4MXl (Accounting Standard for Business Enterprises No. 18 - Income taxes)
m~04I~8vk 20. 企业会计准则第19 号--------外币折算
rny(8z%Ck- (Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)
2)hfYLi 21. 企业会计准则第20 号--------企业合并
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(Accounting Standard for Business Enterprises No. 20 - Business Combinations)
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9.%hSy 22. 企业会计准则第21 号--------租赁
#zRHYZc'T| (Accounting Standard for Business Enterprises No. 21 - Leases)
B`|f"+. 23. 企业会计准则第22 号--------金融工具确认和计量
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g| (Accounting Standard for Business Enterprises No. 22 - Recognition and measurement of financial instruments)
7>"dc+Fg 24. 企业会计准则第23 号--------金融资产转移
rtNYX=P (Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)
Fs"i fn0 25. 企业会计准则第24 号--------套期保值
0CO@@`~4 (Accounting Standard for Business Enterprises No. 24 - Hedging)
`R;i1/ 26. 企业会计准则第25 号--------原保险合同
-U*J5Q (Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)
_ _!LTpp 27. 企业会计准则第26 号--------再保险合同
.do8\ (Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)
CFC15/yU 28. 企业会计准则第27 号--------石油天然气开采
LAkBf (Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum and natural gas)
)pSA|Qt N 29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正
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/yHjds and estimates, and correction of errors)
hjyM xg;Q? 30. 企业会计准则第29 号--------资产负债表日后事项
}{y)a<` (Accounting Standard for Business Enterprises No. 29 - Events occurring after the balance sheet date)
,~ q:rh+ 31. 企业会计准则第30 号--------财务
报表列报
[Do^EJ (Accounting Standard for Business Enterprises No. 30 - Presentation of financial statements)
=p^$>o 32. 企业会计准则第31 号--------现金流量表
auga`* (Accounting Standard for Business Enterprises No. 31 - Cash flow statements)
Unvl~lm6 33. 企业会计准则第32 号--------中期财务报告
?VlGTMaS+ (Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)
`JO>g=,4 34. 企业会计准则第33 号--------合并财务报表
tn#cVB3 (Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)
yDfH`]i)U 35. 企业会计准则第34 号--------每股收益
h4jo<yp\ (Accounting Standard for Business Enterprises No. 34 - Earnings per share)
<8(=Lv`)q 36. 企业会计准则第35 号--------分部报告
>TMd1?, (Accounting Standard for Business Enterprises No. 35 - Segment reporting)
;plBo%EBV 37. 企业会计准则第36 号--------关联方披露
$C.a@gm (Accounting Standard for Business Enterprises No. 36 - Related party disclosure)
!KMl'kswe: 38. 企业会计准则第37 号--------金融工具列报
}f;WYz 5 (Accounting Standard for Business Enterprises No. 37 - Presentation of financial instruments)
K[kK8i+( 39. 企业会计准则第38 号--------首次执行企业会计准则
q8_(P& (Accounting Standard for Business Enterprises No. 38 - First time adoption of
6se8`[ Accounting Standards for Business Enterprises)
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